following factors for consideration in generally: · determining the password that having properly length, For a international standard requires for six characters of minimum lengtht. · using a special letter

the password length shall be at least 6 - 8 characters and may include special characters (such as “#”); (4) require users to change their passwords at the first log-on and enforce password changes at

for doubtful accounts It shall disclose the characters of each category of securities business account receivable and rules of consideration on allowance for doubtful accounts and bad debt amortisation